The district's budget cycle begins each year when the Superintendent releases her/his Recommended Budget. The Board of Education discusses the Superintendent's Recommendation and then holds a public hearing on it. The hearing is generally scheduled for mid to late March. Following the public hearing, the Board votes on the document, and it becomes the Board of Education's Recommended Budget. This is the budget that is forwarded to the Orange County Board of County Commissioners for their consideration.

The County Commissioners conduct a number of budget work sessions throughout the spring and summer months, finally adopting a budget allocation to the district in June. The allocation from the Board of County Commissioners then comes back to the Board for reconciliation against their request. The reconciled document becomes the Board of Education's Adopted Budget--the document the district will use to manage its financial resources in the coming school year.